Enterprises Internal Accounting Control

As self-accommodation and self-restriction mechanism of enterprise manufacturing and prosecution, internal accounting control' foundation and implement is the key of enterprise success or defeat. To strengthen accounting supervision and internal accounting control are the important measure of solving accounting order confusion, accounting information distortion and maintenance owners' rights and interests. And it is necessary trend of society progress and economy development.The paper firstly discusses internal accounting control theory foundation梚nternal control theory, analyzes internal control present research situation in our country and makes the comparison with the other countries. In the next place, the paper analyzes the main reason about internal uncontrolling. In allusion to issuance of C Internal accounting control criterion)}, it is considered that this concept should not be limited to accounting, more be considered about its integration and systematization. On the base of principal-agent theory, the paper puts forward the basic thought about constructing the modern enterprise internal accounting control, analyzes the administrative levels of the system and particular discusses control problems such as insuring the nucleus station of directorate, setting up the system of directorate appointing the financial chief inspector and makingthe control to the specific activities procedure. In the end, through the internal accounting control design of XI'AN XD TRANSFORMER CO. LTD., the paper introduces how to use the research results of this paper. At the same time, it has significance for our country's enterprises.